Office of the Taxpayer Advocate (OTA)

Since its creation earlier this year, the Office of the Taxpayer Advocate (OTA) has only been accepting cases that involve gross income tax and meet the established case acceptance guidelines. Beginning August 1, 2011, the OTA will also be accepting cases that involve sales and use tax, provided they meet our case acceptance guidelines.

Cases the OTA will not accept include inquiries concerning delinquency and/or deficiency notices, questions regarding the filing of sales and use tax returns, or PIN requests.

Inquiries concerning notices should be directed to the e-mail address, phone number, or mailing address on the notice.
Answers to frequently asked questions about sales and use tax can be found on our web site.